In the case where a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes is made based on a request for Reassessment referred to in the preceding paragraph, when interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under Article 159, paragraph (2) (Refund of Withheld Tax and Similar Amounts upon Reassessment or Determination) of the new Act (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the new Act), the period referred to in that paragraph that forms the basis for the calculation is the period from the effective date until the day on which the decision to pay the refund is made or the day on which an Appropriation under Article 57, paragraph (1) (Appropriation) of that Act (hereinafter referred to as an "Appropriation") of that refund is made (or, if there is a day before that date on which the refund became suitable for Appropriation, that day).